13. For the purpose of verifying the correctness of any information furnished by any person registered as a manufacturer of any prescribed taxable article in pursuance of this Part, or for the purpose of securing compliance with the provisions of this Part or of any regulations made thereunder, the Excise Commissioner may-
| (a) enter any premises used by such person for the purposes of his business as such manufacturer; and |
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| (b) inspect and take copies of any such documents or records as are kept by such person (whether in pursuance of this Part or the regulations made thereunder or otherwise) in relation to his business. |
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Sri Lanka Consolidated Acts